The New Hampshire Waiver by Surviving Spouse-E filing Only is a filing exemption that allows the surviving spouse of a deceased person to waive their right to receive an inheritance from their deceased spouse’s estate. This waiver is available to surviving spouses who have been married to the deceased for at least one year prior to their death. This waiver must be filed electronically with the New Hampshire Department of Revenue Administration. There are two types of waivers under this filing exemption: the Property Tax Waiver and the Inheritance Tax Waiver. The Property Tax Waiver allows the surviving spouse to waive their right to receive property and real estate from the deceased’s estate. The Inheritance Tax Waiver allows the surviving spouse to waive their right to receive any cash or personal property from the deceased’s estate.